CBP Ruling N261171 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

As requested the sample is being returned. The submitted sample, identified as I Heart UGG™ Style no. 16009680, is an above the ankle children’s boot. The upper of the boot is predominately made from a woven textile fabric. The shaft and insole are lined with a faux fur, which extends approximately ¼ inch above the topline. However, the vamp area of the boot is lined with a thin fleece textile material. It has a partial opening on the lateral side with a lace tie closure. The boot has a rubber or plastics outer sole, which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. Since the faux fur only encompasses the shaft, insole, and not the vamp part of the boot we do not consider it to be protective against cold or inclement weather. The boot is valued at over $12/pair.

CBP rationale

The applicable subheading for I Heart UGG™ Style no. 16009680 will be 6404.19.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: other.

Full text

N261171 February 3, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9090 Mr. William J. Maloney Sandler, Travis & Rosenberg, P.A. 55 West 39th Street Suite 600 New York, NY 10018 RE: The tariff classification of footwear from China Dear Mr. Maloney: In your letter dated January 23, 2015 you requested a tariff classification ruling on behalf of Deckers Outdoor Corporation. As requested the sample is being returned. The submitted sample, identified as I Heart UGG™ Style no. 16009680, is an above the ankle children’s boot. The upper of the boot is predominately made from a woven textile fabric. The shaft and insole are lined with a faux fur, which extends approximately ¼ inch above the topline. However, the vamp area of the boot is lined with a thin fleece textile material. It has a partial opening on the lateral side with a lace tie closure. The boot has a rubber or plastics outer sole, which overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. Since the faux fur only encompasses the shaft, insole, and not the vamp part of the boot we do not consider it to be protective against cold or inclement weather. The boot is valued at over $12/pair. The applicable subheading for I Heart UGG™ Style no. 16009680 will be 6404.19.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: other. The rate of duty will be 9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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